Tutorial: SAP Consultant Beginner's Guide. SAP program: we solve accounting problems quickly and easily SAP r3 system what

For the productive development of a business, it is necessary to have control over all stages of production, accounting accounting. Thanks to this, the company will be able to quickly respond to changing factors and adapt to the situation.

As one of the means to achieve automation is SAP software. The abbreviation stands for System Analysis and Program Development or System Analysis and Program Development.

How SAP works

Compete in the Russian market several programs for accounting, some of which do not require special skills and knowledge (Microsoft Office Word, Excel), while others need a specialist:

  • 1c accounting;
  • Galaxy;
  • Sail;
  • Microsoft Dynamics Axapta.

SAP has many possibilities and even more features:

  • automation of the work of an accountant;
  • trading operations;
  • warehouse operations;
  • personnel accounting;
  • financial accounting;
  • accounting for the value of shares;
  • drawing up payroll schedules;
  • handling logistics and more.

The structure of the program is extremely complex, so only a trained person can deal with it. The salary of such workers is appropriate: in European countries, the administrator receives from 2500 €.

SAP program speeds up data processing and indicates the optimal course that the company should be guided by, however, the program will not be productive if the structure of the company itself has illogicalities, and its components are poorly interconnected.

The functionality of the program is wide and consists of modules.

Module Title in Russian Module Features
PP Production planning. Planning and management of production and its cycles.
MM Management of material flows. Managing production facilities:
  • procurement system;
  • receipt of goods;
  • control and analysis of stocks in warehouses;
  • inventory of required materials.
PM Maintenance. Repair and maintenance of the property of the enterprise and its equipment.
SD Sales. Invoicing, processing orders and offers.
AM Fixed asset management. Processing of enterprise property states:
  • Maintenance;
  • management, control, sale of investments.
AA Tax flows Calculation of payment of taxes.
FI Finance. Financial control and full accounting reporting:
  • data consolidation;
  • reporting on debts and debtors.
HR Personnel Management. Work with personnel:
  • payroll calculation;
  • setting vacations and accounting for sick leave;
  • grace period calculations;
  • calculation of taxes paid to the state for employees;
  • accounting and control of the process of professional development and recruitment of new employees.
CO Control. Management accounting and full control over the structure of production:
  • expenditure and income of funds;
  • calculation of the percentage of profit;
  • leakage analysis.

Company formation

The creator of the program was a German development company, separated from IBM. This happened in 1972, and since 1992, accounting software products began to change in favor of SAP at medium and large enterprises. By 2003, SAP was almost completely ousted from the market competitors in Europe and the CIS due to its reliability, high-quality implementation and multifunctional support.

In 2006, courses began to appear to teach the features of the program. However, in the CIS countries, the 1C system is still used in small firms, as it is more convenient to use for untrained employees. Enterprises like Gazprom, Lukoil and Alros use SAP.

The creators of the program specialized specifically in helping companies, so SAP can be fully customized by the programmer individually for the needs of the company.

Advantages and disadvantages of the software package

The SAP system has a number of advantages, including:


To disadvantages can be attributed:

  1. High cost. Installation and implementation cost up to $1 million. In addition, it is necessary to train employees and pay salaries to the administrator and programmer. Customizing the program for the needs of the company is also expensive.
  2. Inability to install another program, since the contract is for a certain period. Termination of the contract will bring losses.
  3. Poorly implemented translation into Russian.

Most Popular Packages

SAP software has a lot of packages, each of them is customized for specific needs. Most often install SAP ERP, or SAP R / 3. This package plans the resources of the enterprise, external and internal. It is convenient because it works in real time. Up to 50% of all global companies work on the ERP system.

SAP also has following packages:

  1. Process Integration (PI). Solutions for integrations of various levels.
  2. Enterprise Portal (EP). Solution of portal tasks.
  3. Mobile Infrastructure (MI). Assistant in the implementation of mobile applications.
  4. Business Intelligence (BI). Assistance to business analysts.
  5. Knowledge Management (KM). Assistant to control educational programs.
  6. Master Data Management (MDM). A system for maintaining reference information, as well as regulations.

Program implementation

The introduction of SAP (customization of the program to the needs of the company) in the company takes place in 4 major stages.


Software add-on

The SAP Developer Corporation has a lab that releases updates and introduces new features and packages. But enterprises are not always willing to buy new packages because of their high cost, so additional software has been created, that is, additions to the main package.

Additional software allows you to expand the range of SAP capabilities, make the package more flexible.

open PS

This add-on provides access to the SAP system outside the computer on which it is installed. With it, it is also possible to perform various operations remotely.

Intranet

The add-on creates an account for each user, and also gives him an interface. The system can include suppliers, customers, managers, etc.

Business Add-Ins (BAdIs)

Checks reporting, proposals, documentation for relevance and reliability. It also allows you to determine the cost of a product or its batch.

Automation in industry has long been a familiar process. Smart controllers manage technological processes at modern enterprises in all industries, transferring information to computers for analysis and human decision making.

It is impossible to automate management decisions with the help of a controller, therefore, integrated systems such as SAP, which are a constructor of interconnected modules for managing the production process, have been developed and are being successfully implemented around the world.

A little about the company and product

SAP (System Analysis and Software Development) was founded in Germany in 1972 by five former employees of IBM Corporation. Their goal was to develop standard software that integrates all business processes in an enterprise in real time.

Twenty-five years later, SAP has become the undisputed leader in the enterprise resource planning (ERP) automation niche. Today it is a corporation with branches and subsidiaries in all industrialized countries.

In Russia, the history of the company is already 20 years old. The first office of this international corporation was opened in Moscow in 1992. Today, offices operate in St. Petersburg, Novosibirsk, Yekaterinburg, Rostov-on-Don; Russian has become one of the main localization languages ​​for SAP software products, and more than 1,000 Russian employees are involved in the implementation of key software solutions.

What it is

SAP ERP is an information corporate system based on the methodology of ERP (enterprise resource planning) and aimed at achieving the optimal business process.

For large state-owned industrial giants, stable execution of government orders within a strictly specified time frame is necessary; for private industrial enterprises, profit and payback of equipment are more important.

Projects implemented with the help of SAP help both public and private structures to optimize costs and achieve their goals at each stage of the production cycle. At the same time, individual methods and principles that are relevant only in a particular case are laid down as the basis for making managerial decisions.

The SAP ERP system allows the manager to see the production process in real time, while, without delving into the essence of the problems, correctly assess the dynamics of the processes in the enterprise.

Video: SAP ERP - Introduction

Main modules of the program

Accounting and control are necessary in any business, but in business every percentage of profit is registered, so the introduction of information systems that reduce routine operations by more than 50%, show the transparency of product manufacturing processes and give easy access to any necessary information is the way to effective the work of the company. The SAP architecture of the new generation allows you to effectively solve a variety of tasks facing the enterprise.

All key areas of activity:

  • operational management of production;
  • accounting areas (accounting, finance, warehouses, transport);
  • planning and control;
  • frames.

The system has not only wide functionality, but also full integration between modules.


A set of standard modules designed to manage all areas of activity is given below.
  • FI module (Finance). One of the main ones, centralizes accounting and financial management data. Performs operations with creditors, debtors, improves the quality and timing of reporting;
  • Module AM ​​(Fixed assets). This includes all the tasks of managing fixed assets: planning, control, repair, maintenance throughout the entire cycle of equipment operation;
  • CO (Controlling) module. Accounts for costs and benefits. Forms the planned and actual cost, allows you to quickly respond to market changes, develops conditions for a high-quality management decision;
  • PS (Projects). An application module that works with a specific object allows you to track the project using graphic elements: network diagrams, scheduling diagrams;
  • Module MM (Material flows). Solves the issues of supply and inventory management by optimizing the purchase of materials, warehouse management. Closely integrated with the financial module FI;
  • SD (Sales). Organizes business processes for the shipment and sale of products with automatic issuance of invoiced reports.
  • PM (Maintenance and repair of equipment). Automates the processes of equipment repair, allows you to plan preventive maintenance with further control;
  • QM (Quality Control and Management). Organizes planning and quality control in production and procurement. Interacts with MM;
  • HR (Personnel Management). A system for working with personnel, from payroll to hiring new employees. This also includes training, retraining of personnel and organizational management;
  • WF (Information flows). Information is automated according to certain rules using special procedures. E-mail, document management system, integration with CAD are the components of the module;
  • IS (Industry Solutions). A special functionality is described that corresponds to a certain industry.

Additions to the package

The need for updates in software is caused by life itself, the constant movement forward of human thought. What was good 10 years ago today needs to be improved, taking into account today's realities. Therefore, SPA developed a new strategy for supplying software for its projects.

These are extension packs that provide new functionality within a specific group of users without affecting the architecture of the project as a whole.

Today, the fourth update package has been released, which implements additional features in the field of financial management, procurement, sales, personnel, etc. It includes all previous updates, has additional features and services for working with the WEB-interface, it includes new industry solutions.

An example is the RCM module - an electronic document management system. In another way, it is called the enterprise content management module. Convenient element of working with documentation.

Implementation stages

Implementation of any information system is a difficult, step-by-step, lengthy and expensive process. But any phase of the implemented project must have a final product with a description.

The process of launching an SAP ERP project can be divided into the following stages:

  • creation of project management documentation (order, charter, schedule);
  • examination of the automation object;
  • conceptual design. (creation of a business management model);
  • phased implementation;
  • user support and training.

Benefits of the ERP package

What gives the implementation of the system? In addition to being a very costly project, it also changes the company's management structure. Therefore, it is impossible to evaluate how the project works without analyzing and evaluating the effectiveness of changes in the company's work.

And yet ... The introduction of programs of this class allows you to remove the most painful points in the work of enterprises. These include "transparency" of production and inefficiency. To understand “where it hurts”, the head of the company needs to study the “symptoms”. This is what such a system helps to do.

It also eliminates the problem of human inefficiency by automating a huge number of functions. Where a person spent more than a day to prepare a report, the system generates data in a few minutes.

Description of SAP R3

In the Russian market, the most popular program is SAP R3. What it is? This is a business application package that supports full Internet access in the latest version 4.0, available for small and medium businesses at a price. The package allows you to standardize internal business processes, increases the efficiency of the enterprise.

Photo: production management based on SAP R3

All important areas of planning, production, control are included in the system. Built on the principles of client / server, it has become available to medium-sized businesses.

The introduction of such systems since 1995 allows us to state that today they operate in more than 40 countries. In Russia, it is very widely used for the formation of applications, making deliveries.


More and more representatives of medium and small businesses are realizing the need for integrated automation of their enterprises, this is facilitated by innovations from SAP, which develops projects that are affordable and affordable for this market niche, for example, SAP "Finansing".

According to statistical polls, already 76% of companies vote that IT is their assistant in business. The process of competition forces managers to come to the right decision: to engage in the implementation of SAP projects.

With the development of technology, accounting processes for the most part become automated and this happens due to the introduction of new software, but if many have heard about C1, then much less people know what the SAP program is.

In turn, this program is very popular and relevant, because it allows you to perform a huge number of actions related to the management of the resources of the selected company.

However, SAP the program is far from simple, as familiar to all office workers and.

It requires special knowledge and it's great when there is a person in the company who understands this or has experience, but not always at hand there is a specialist of this kind. And then for learning, you have to start using instructions and other resources to try to figure it out.

A little about where it came from

The creator of this system is a German company that develops software for its further corporate use.

Initially referred to as SAP AG, the software appeared on the CIS market in 2003 and immediately gained a foothold on it due to its reliability and versatility.

The creator company, in turn, only developed the product, constantly absorbing competing firms.

In 2006, a scheme was set up to educate clients in all the subtleties of working with SAP, because the system is considered far from being easy to use.

By 2014, this approach had changed a little and the role of teachers was taken over.

Now they began to turn to them for help, because people in this profession have extensive experience in working with such programs and can tell and show everything for a reasonable amount through.

It is worth noting that so far it is found only in large companies that can afford and pay for its installation and staff training. Smaller enterprises continue to use the C1 system that is organized and implemented much easier.

What is this program?

Software of German origin contains a wide range of features, including: trading and warehouse operations, personnel and financial accounting.

It even involves working with logistics, which is why it is valued so highly. The system processes completely different data, which explains its complex structure.

Important! DownloadSAPon the Internet and more can't be free. The program is distributed by way of its purchase and subsequent implementation into the company's system. Free versions on the network are unlikely to be installed without exposing the PC to a threat.

It should be borne in mind that before you install software that should support everything in an exceptional manner, the company's system itself must be clearly structured.

SAP definitely will help speed up the processes carried out on the data, but it is not designed to correct errors and shortcomings in the very structure of the company.

Positive and negative sides

The program has, according to experts, a number of advantages that allow it to be strikingly different from other similar products:

Positive:

  • easy setup process, both simple parameters - the choice of language or currency, and more complex ones - the formation of cultural characteristics, etc.;
  • requires almost no updates;
  • works with real-time data;
  • positively influences the efficiency of the work of the staff;
  • minimizes the possibility of errors;
  • has a simple mechanism interfacing with other office programs;
  • covers the vast scope of allowable work, which, as a rule, covers the needs of even the largest companies;
  • full interface customization, which allows you to work out the structure of the product to the smallest detail;
  • focuses on the results and performance of leading companies in order to always be a relevant product.

Negative:

  • the program after the conclusion of the contract of the company with one of the vendors, until the moment when the lines expire according to the documents, does not allow switching to another vendor. In general, this can be done, but such a step will result in losses for the company;
  • inability to adapt. SAP may not coincide with the activities of the company a little and you will have to pay money for debugging it;
  • the program is not the cheapest and its acquisition can pay off for quite a long time;
  • the presence and use of it is far from a guarantee that the project being developed will be successful.

Most of the disadvantages are directly related to who and how will work with the installed software. If a person has experience or has completed a full-fledged training course, then this will certainly affect the rate of payback and the success of the project.

The company's most popular products

SAP software contains a lot of different developments and it is not known in advance which one to choose.

It all depends on the capabilities of the program and the characteristics of the company, but most often users still choose on SAP ERP, also known as R/3.

ERP (Enterprise Resource Planning) is planning system for external and internal resources of the enterprise.

A system of this kind creates a common field for work within the company, becoming the only control center for all key tasks.

Its peculiarity lies in the fact that all operations are performed in real time. The processed information is immediately sent to the updated server.

SAP ERP contains three fundamentally different sections, each of which contains nested modules.

    Section "Accounting and reporting" globally includes accounting, calculation of funds and is generally responsible for all financial transactions. More details on all of the above contained in the FI module, and as for monitoring funds and compiling final profit and loss reports, this is the CO module.

    Section "Logistics" includes four modules: MM– full control over the procurement process, the search for a supplier, the choice of the most profitable of them; RR- drawing up a production plan and its further implementation; RM– equipment maintenance, inspections, testing and repairs; SD– selling products, arguing prices, sending and creating receipts for payment.

    Section "Personnel" consists of only one HR module, which is responsible for the organization of the personnel department, the search and recruitment of new personnel, as well as the calculation of earnings for each of the employees.

No less famous and popular is the program SAP SRM (Supplier Relationship Management), which is focused solely on establishing relationships between the company and suppliers.

It is included in the application package. business suite and fully automates the process of selecting, purchasing and paying for various goods or resources.

Its main purpose This is to reduce the cost of services for an enterprise of any size. The program uses the methods of ranking suppliers, assigning each of them the appropriate ratings, and also has the ability to build a strategy for the future, which greatly saves time and effort.

Software add-ons

After the implementation of the main package of programs, management often has the need for a supplement.

The range of tasks is very wide, but each enterprise has many of its own specific features that were provided by the creators; they are not included in the main software package.

As a rule, SAP BW solves the problem with the addition, which contains the following possibilities:

SAP BW takes full advantage of all available ERP features, but is not limited to them.

Implementation of software in the system of the enterprise

Regardless of which software package management chooses, the implementation process will always follow four key steps that have been developed are described in detail and tested by the German manufacturer.

Stage oneOn the first step all necessary documentation is drawn up, an implementation plan is created, risks are calculated, and the charter of the company is described.
Stage twoFurther consultations with employees, during which the interviewer checks how well the employees of the company know their business and are familiar with the ideology of the place in which they work. Indirectly, questions are asked about knowledge of SAP programs.
Stage threeAfter completing the collection of information and documentation, moving on to conceptual design. The company's business processes are fully built and its configuration is recreated in parts.
Stage fourAt the final stage the project is being implemented. It is carried out most often in a test version and in several scenarios at once in order to identify as many shortcomings as possible at the very beginning, and not during the launch of the system into a workflow. If all the goals are achieved, then the implementation can be considered successful.

In percentage terms, this success equates to 90% of further stable and confident system operation.

But even if everything went smoothly and successfully in all scenarios, this does not negate 10% of unforeseen failures that may occur after work, since the structure of the software is complex and depends on many parameters and criteria.

Outcome

SAP software is very versatile and contains many nuances and various individual applications focused on solving local problems.

For each of the programs, a lot of data can be collected and put on display, but It is very difficult to fit everything into one article. Also, the structure of the system depends on the enterprise and for each it is configured in its own way, which is also covered in a different light.

About software of this kind, you should know only that it is very expensive, but at the same time reliable and worth its money.

Built on the principles of openness and with the aim of solving any problems and issues, it deservedly occupies a leading position, leaving other accounting and logistics applications out of competition.

According to the APICS (American Production and Inventory Control Society) Dictionary, the term " ERP system» (Enterprise Resource Planning - Enterprise Resource Management) can be used in two meanings. First, it is - an information system for identifying and planning all enterprise resources that are necessary for sales, production, purchases and accounting in the process of fulfilling customer orders. Secondly (in a more general context), it is - methodology for effective planning and management of all enterprise resources that are necessary for sales, production, purchases and accounting in the execution of customer orders in the areas of production, distribution and provision of services.

erp.lanit.ru The abbreviation ERP is used to designate complex enterprise management systems (Enterprise-Resource Planning - planning - enterprise resources). The key term for ERP is Enterprise - Enterprise, and only then - resource planning. The true purpose of ERP is to integrate all departments and functions of the company into a single computer system that can serve all the specific needs of individual departments. The most difficult thing is to build a single system that will serve all the needs of the finance department, and at the same time please the department personnel, and warehouse, and other divisions. Each of these departments usually has its own computer system, optimized for its specific work. ERP combines them all into one integrated program that works with a single database so that all departments can more easily share information and communicate with each other. This integrated approach promises to be very rewarding if companies can get the system right. Take order processing, for example. Usually, when a customer places an order, the customer begins a long journey from one folder to another. At the same time, information on the order is simultaneously "driven" into one computer system, then into another. This unhurried journey leads to delayed execution of orders and their loss, and also causes errors when entering information multiple times into different systems. Meanwhile, at the right moment, no one in the company can really tell what the real status of the order is, because the front-office employee cannot look into the warehouse computers and tell whether the goods have already been shipped or not. And the enraged customer hears only: “Please call the warehouse!” ERP replaces the old disparate computer systems for finance, personnel management, production control, logistics, warehouse with one unified system consisting of software modules that repeat the functionality of old systems. Programs serving finance, production or warehouse are now linked together, and from one department you can look into the information of another. Most vendors' ERP systems are flexible and easily customizable, and can be installed as modules without having to purchase the entire package at once. For example, many companies initially purchase only financial or HR modules, leaving the automation of other functions for the future. An ERP system automates the procedures that make up business processes. For example, fulfillment of a customer order: acceptance of an order, its placement, shipment from a warehouse, delivery, invoicing, receipt of payment. The ERP-system "picks up" the customer's order and serves as a kind of road map, according to which various steps are automated along the way of order execution. When a front office representative enters a customer order into the ERP system, they have access to all the information they need to start the order for execution. For example, he immediately gets access to the client's credit rating and order history from the financial module, learns about the availability of goods from the warehouse module and the schedule for shipping goods from the logistics module. Employees working in different departments see the same information and can update it in their part. When one department finishes work on an order, the order is automatically forwarded to another department within the system itself. To find out where the order was at any given time, you only need to log in and track the progress of the order. Because the entire process is now transparent, customer orders are completed faster and with fewer errors than before. The same happens with other important processes, such as creating financial reports, payroll, and so on. This is the role of an ERP system ideally. Reality is somewhat harsher. Let's go back to the same folders for papers. This process may not be effective, but it is simple and familiar. The accounting department does its job, the warehouse does its job, and if something goes wrong outside the department walls, it's someone else's problem. With the advent of ERP, everything changes: the seller is no longer a typist, just typing the name of the client and pressing the “Enter” key. The screen of the ERP system turns him into a businessman. The seller moves from the customer's credit history to the stock situation. Will the client pay on time? Can we ship on time? Decisions like these have never been made by salespeople before, and customers depend on these decisions, and other parts of the company depend on them. And it's not just the salespeople who have to wake up - the people in the warehouse, who used to keep the entire list of goods in their heads or on scraps of paper, now have to enter it into a computer. If they don't do this regularly and quickly, the salesperson will tell the customer that the item is out of stock, the customer will move to another supplier, and the company will lose money. Accountability, accountability, and unified communications have never been tested so tightly before. People don't like change, and ERP requires a change in how they work. That is why it is so difficult to evaluate the effect of ERP. It's not so much the software that's valuable, but the changes that companies need to make in the way they do business. If you just install new software without changing how it works, you may not see any effect at all. On the contrary, new software will slow you down - you will replace the old program, which everyone knows, with a new one, unknown to anyone. In the 60s, computers began to be used to automate various areas of enterprises. At the same time, a class of material requirements planning systems (MRP - Material Requirements Planning) appeared. The operation of such systems was based on the concept of a product specification (BOM - Bill Of Materials) and a production program (MPS - Master Production Schedule). The specification showed the finished product in the context of its constituent components. The production program contained information about the time period, type and quantity of finished products planned for release by the enterprise. With the help of BOM and MPS, the specification was exploded, on the basis of which the enterprise received information about the requirements for materials for the production of the required number of finished products in accordance with MPS. The demand information was then converted into a series of purchase and production orders. Also, in this process, information on the balance of raw materials and materials in warehouses was taken into account. The use of MRP systems allowed companies to achieve the following results: - reduce the level of stocks of raw materials and materials in warehouses - reduce the level of stocks in work in progress - increase the efficiency of the production cycle - reduce the lead time of orders Despite the high efficiency of MRP systems, they had one significant drawback, namely , they did not take into account the production capacity of the enterprise in their work. This led to the expansion of the functionality of MRP systems with a capacity requirements planning (CRP - Capacity Requirements Planning) module. The relationship between CRP and MPS made it possible to take into account the availability of the necessary capacities for the production of a certain number of finished products. MRP systems incorporating the CRP module have become known as closed loop material requirements planning systems (Closed Loop MRP). In the 1980s, a new class of systems appeared - systems for planning the production resources of an enterprise (Manufacturing Resource Planning). Due to the similarity of abbreviations, such systems began to be called MRPII. The main difference between MRPII and MRP is that MRPII systems are designed for planning all enterprise resources (including financial and human resources). As a result of the improvement of MRPII systems and their further functional expansion, a class of ERP systems has appeared. The term ERP was introduced by the independent research company Gartner Group in the early 90s. ERP systems are designed not only for manufacturing enterprises, they also effectively allow you to automate the activities of companies providing services. The need to automate management processes was first recognized in the late 60s and early 70s, when it became clear that the management of a large corporation is subject to the same laws as any bureaucratic structure. One of Parkinson's Laws states: "the staff of an organization is in no way related to the amount of work it performs." In other words, with an increase in the number of managerial personnel, the efficiency of its work drops to zero. In this regard, an idea was born: to organize the work of managers with the help of an automated system, approximately in the same way as a conveyor organizes the work of workers. As a result, the concept of regular management was born, based not on talented individuals, but on formally described procedures that make the work of each manager effective.

Did you know, what is a thought experiment, gedanken experiment?
It is a non-existent practice, an otherworldly experience, the imagination of what is not really there. Thought experiments are like daydreams. They give birth to monsters. Unlike a physical experiment, which is an experimental test of hypotheses, a “thought experiment” magically replaces an experimental test with the desired, untested conclusions, manipulating logical constructions that actually violate logic itself by using unproved premises as proven ones, that is, by substitution. Thus, the main task of the applicants of "thought experiments" is to deceive the listener or reader by replacing a real physical experiment with his "doll" - fictitious reasoning on parole without physical verification itself.
Filling physics with imaginary, "thought experiments" has led to an absurd, surreal, confusing picture of the world. A real researcher must distinguish such "wrappers" from real values.

Relativists and positivists argue that the "thought experiment" is a very useful tool for testing theories (also arising in our minds) for consistency. In this they deceive people, since any verification can only be carried out by a source independent of the object of verification. The applicant of the hypothesis himself cannot be a verification of his own statement, since the reason for this statement itself is the absence of contradictions visible to the applicant in the statement.

We see this in the example of SRT and GR, which have turned into a kind of religion that governs science and public opinion. No amount of facts that contradict them can overcome Einstein's formula: "If the fact does not correspond to the theory, change the fact" (In another version, "Does the fact not correspond to the theory? - So much the worse for the fact").

The maximum that a "thought experiment" can claim is only the internal consistency of the hypothesis within the framework of the applicant's own, often by no means true, logic. Compliance with practice does not check this. A real test can only take place in a real physical experiment.

An experiment is an experiment, because it is not a refinement of thought, but a test of thought. Thought that is consistent within itself cannot test itself. This has been proven by Kurt Gödel.